9911796707
TMI Blog2017 (9) TMI 919X X X X Extracts X X X X X X X X Extracts X X X X ..... TMI 13 - BOMBAY HIGH COURT] had held that Service Tax paid by the employer on the Outdoor Catering Services is eligible for Cenvat Credit. Garden/Office maintenance - Held that: - the Tribunal in the case of CCE Vs. Lupin Ltd. [2012 (4) TMI 499 - CESTAT, MUMBAI] has held that the input services for maintaining Garden and for Office maintenance are eligible for input services credit. Credit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ) has allowed the benefit of Cenvat Credit on the Catering Services on the basis of judgment of the Hon ble Bombay High Court in the case of CCE Nagpur Vs. Ultratech Cements Ltd.- 2010 (20) STR 577 (Bom.) and the benefit of Garden/Office maintenance services on the basis of judgment of CCE Vs. Lupin Ltd. - 2015 (285) ELT 221 (Tri.-Mum) . Aggrieved from the order of the Ld. Commissioner (Appeals ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sue of Garden/Office maintenance, he submits that the issue is again already settled by this Tribunal in the many decisions one of which he cites as CCE Vs. Lupin Ltd. (supra). 5. Heard both the sides and perused the record. 6. I find that the short issue in this appeal is whether the respondents are eligible for Cenvat Credit on Catering Services and Office/Garden maintenance services u ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ervices is sustained. 7. On the second issue relating to Garden/Office maintenance, the respondents claim that the maintenance of garden in factory is statutory requirement under Pollution Control Regulations of State Government. The respondents further clarify that the entire expense pertains to Garden maintenance services and that fact is not rebutted by the Revenue. Admittedly, the maintena ..... X X X X Extracts X X X X X X X X Extracts X X X X
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